[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1058 Engrossed in House (EH)]

114th CONGRESS
  1st Session
                                H. R. 1058

_______________________________________________________________________

                                 AN ACT


 
 To amend the Internal Revenue Code of 1986 to clarify that a duty of 
the Commissioner of Internal Revenue is to ensure that Internal Revenue 
  Service employees are familiar with and act in accord with certain 
                            taxpayer rights.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Bill of Rights Act of 
2015''.

SEC. 2. DUTY TO ENSURE THAT IRS EMPLOYEES ARE FAMILIAR WITH AND ACT IN 
              ACCORD WITH CERTAIN TAXPAYER RIGHTS.

    (a) In General.--Section 7803(a) of the Internal Revenue Code of 
1986 is amended by redesignating paragraph (3) as paragraph (4) and by 
inserting after paragraph (2) the following new paragraph:
            ``(3) Execution of duties in accord with taxpayer rights.--
        In discharging his duties, the Commissioner shall ensure that 
        employees of the Internal Revenue Service are familiar with and 
        act in accord with taxpayer rights as afforded by other 
        provisions of this title, including--
                    ``(A) the right to be informed,
                    ``(B) the right to quality service,
                    ``(C) the right to pay no more than the correct 
                amount of tax,
                    ``(D) the right to challenge the position of the 
                Internal Revenue Service and be heard,
                    ``(E) the right to appeal a decision of the 
                Internal Revenue Service in an independent forum,
                    ``(F) the right to finality,
                    ``(G) the right to privacy,
                    ``(H) the right to confidentiality,
                    ``(I) the right to retain representation, and
                    ``(J) the right to a fair and just tax system.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

            Passed the House of Representatives April 15, 2015.

            Attest:

                                                                 Clerk.
114th CONGRESS

  1st Session

                               H. R. 1058

_______________________________________________________________________

                                 AN ACT

 To amend the Internal Revenue Code of 1986 to clarify that a duty of 
the Commissioner of Internal Revenue is to ensure that Internal Revenue 
  Service employees are familiar with and act in accord with certain 
                            taxpayer rights.